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The inquirer asks about the deadline for applying the 40% reduction to benefits from a pension plan with contributions made prior to 2007. The DGT rules that if the retirement contingency occurs in 2021, the deadline to apply this transitional regime expires on 31 December 2023.
Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Para aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, la prestación debe percibirse en el ejercicio en que acaezca la contingencia o en los dos siguientes. En el caso concreto, al haber acaecido la contingencia de jubilación en 2021, el plazo para aplicar este régimen transitorio finaliza el 31 de diciembre de 2023. Se requiere además que hayan transcurrido más de dos años desde la primera aportación al plan de pensiones.
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